- Tax system Territorial Worldwide
- Tax residency threshold (days) 91 not set
- Income tax brackets updated
- Special tax regimes updated
GG
Guernsey
Northern Europe
GBP
GG · GGY · #237 · 5 cities
Nomad score
52/100
Compare
Top income tax
20.0%
Worldwide system
Corporate tax
0.0%
VAT/GST
None
standard rate
Tax residency
—
15 tax treaties
Guernsey tax profile
Data year: 2026
- Tax system
- Worldwide Guernsey levies income tax on individuals and companies; there is no VAT or GST (GST from 2028 is proposed in the 2025 Budget). Personal tax is 20% of assessable income after allowances. Most companies pay 0% on taxable profits; regulated financial services and certain other activities are taxed at 10% or 20%. Principally resident and solely resident individuals are liable on worldwide income. Resident-only individuals may instead tax non-Guernsey-source income via the Standard Charge (see special regimes).
- Top PIT rate
- 20.0%
- Corporate tax rate
- 0.0%
- VAT/GST
- No VAT/GST
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 7.5%
- Social security (employer)
- 7.1%
- Social security cap (annual)
- GBP 196,560
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- Rate not recorded
- Treaty count
- 15
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| GBP 0 | and above | 20.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| GBP 0 | GBP 196,560 | 7.5% |
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Standard Charge Fixed annual charge on non-Guernsey-source income for individuals who are reside... | GBP 50,000 | Duration not recorded | Active |
Tax flags
Territorial Exemption
Tax residency
- Residency rules
- Principally resident: 182 or more days in Guernsey in the year. Solely resident: 91 or more days in Guernsey and not 91 or more days in any other jurisdiction. Resident only: between 91 and 182 days, or 35 days in the year and an aggregate of 365 days over the preceding four years. Resident-only taxpayers may elect the Standard Charge on non-Guernsey-source income or be taxed on worldwide income.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- 30 November (calendar year following year of charge from 2026)
Sources
- States of Guernsey — income tax rates and allowances (accessed Oct 9, 2026) Flat 20% on assessable income; 2026 personal allowance GBP 15,200; standard charge GBP 50,000
- States of Guernsey — double taxation arrangements (accessed Oct 9, 2026) 15 full DTAs in force including Bahrain from 26 November 2025
- PwC Guernsey Tax Summary (accessed Oct 9, 2026) Residence tests, CIT 0/10/20%, PIT caps, social security 2026, filing dates, withholding